Tucker's Trucking is considering a project with a discounted payback period just equal to the project's life. The projections include a sales price of $27, variable costs per unit of $16, and fixed costs of $81,000. The operating cash flow to breakeven is $16,300. What is the break-even quantity?

A.7,363 units

B.1,211 units

C.1,482 units

D.2,301 units

E.8,845 units